5751.04
Registration of taxpayer with commissioner - fee.

(B)
Not
later than thirty days after a person first has more than one hundred fifty
thousand dollars in taxable gross receipts in a calendar year, each person
subject to this chapter shall register with the tax commissioner on the form
prescribed by the commissioner. The form shall include the following:

(6)
The date the
person is first subject to the tax imposed by this chapter;

(7)
The names,
addresses, federal identification numbers or social security numbers or
equivalents, and organization types of each member that is commonly owned in a
consolidated elected taxpayer or combined taxpayer group;

(8)
All other information that the
commissioner requires to administer and enforce this chapter.

(1)
To help
defray the costs of administering the tax imposed by this chapter, the
commissioner shall collect a registration fee in the amount of twenty dollars
per person up to a maximum of two hundred dollars per consolidated elected
taxpayer or combined taxpayer group. The commissioner shall systematically
deduct and collect the fee from the first tax payment each taxpayer makes after
registering or adding members, as applicable. No separate registration fee may
be collected in addition to the tax imposed by this chapter.

(2)
If a
person does not register within the time prescribed by this section, an
additional fee is imposed in the amount of one hundred dollars per month or
part thereof that the fee is outstanding, not to exceed one thousand dollars.
The tax commissioner may abate the additional fee. The fee imposed under this
division may be assessed in the same manner as the tax imposed under this
chapter.

(D)
Proceeds from the fee imposed under division (C)
of this section shall be credited to the revenue enhancement fund, which is hereby created
in the state treasury .

(E)
If a person that has registered under
this section is no longer a taxpayer subject to this chapter,
the person shall notify the commissioner that the person's
registration should be cancelled.

(F)
With respect to registrations
received by the commissioner before October 16,
2009, the taxpayer listed as the primary taxpayer on the registration
shall be the reporting person until the taxpayer notifies the commissioner
otherwise.